PTRC – Profession Tax Registration Certificate – Obtained to make payments of Employee deductions – Required only when there is atleast one employee
PTEC – Profession Tax Enrollment Certificate – Obtained to enroll an Establishment under Professional Tax Rules – Required even if there are no employees

State Basis of Registration Within how many days registration is to be obtained Section Registration Mode Form No. PTEC Govt fee
Andhra Pradesh Municipal area Wise Within 30 days of becoming liable to pay tax [Section 6(3)(b)] Online NA Rs. 2500 per year
Assam District Wise Within 90 days of becoming liable to pay tax [Section 5A(4)] Online NA Rs. 2500 per year
Bihar Single registration for the entire state Within 7 days of becoming liable to pay tax [Rule 3] Online NA Rs. 2500 per year
Gujarat Municipal area Wise Within 60 days from the date of commencement of profession, trade, calling or employment [Rule 3] Offline Form 1 Rs. 2000 per year
Jharkhand Single registration for the entire state Within 7 days of becoming liable to pay tax [Section 7] Online NA Rs. 2500 per year
Karnataka Single registration for the entire state Within 30 days from the date of commencement of profession, trade, employment [Section 5(3)] Online NA Rs. 2500 per year
Kerala Municipal area Wise Every company which transacts business or any person which exercises profession, trade or calling for more than 60 days in any half year are liable to pay professional Tax [Section 204] Offline Application form differs for every municipal corporation / panchayat Rs. 1250 per half year 15th Oct (Apr-Sep) & 15th Apr (Oct-Mar)
Madhya Pradesh District Wise Within 30 days of becoming liable to pay tax [Section 8(4)] Online NA Rs. 2500 per year
Maharashtra Single registration for the entire state Within 30 days of becoming liable to pay tax [Section 5(3)] Online NA Rs. 2500 per year
Manipur Single registration for the entire state Within 90 days of becoming liable to pay tax [Section 6A] Offline Request letter Rs. 2500 per year
Meghalaya Single registration for the entire state Within 90 days of becoming liable to pay tax [Section 5A(4)] Offline Form I Rs. 2500 one time (no recurring payments)
Mizoram Single registration for the entire state Every person who carries on a trade either or by himself or by an Agent or representative, or who follows a profession or calling or who is in employment, either wholly or in part within the State shall be liable to pay Professional Tax for each financial year [Section 3] Offline Request letter Rs. 2500 one time (no recurring payments)
Nagaland Single registration for the entire state Within 30 days of becoming liable to pay tax [Rule 3] Offline Form I Rs. 2500 per year
Odisha Municipal area Wise Within 90 days of becoming liable to pay tax [Section 6(3)] Online NA Rs. 2500 per year
Pondicherry Municipal area Wise No provision for registration, but every company which transacts business or any person which exercises profession, trade or calling for more than 60 days in any half year are liable to pay professional Tax [Section 144] Online NA NA
Punjab Address wise Within 30 days from the date of commencement of profession, trade, employment [Section 6(4)] Online NA NA
Sikkim Single registration for the entire state Within 90 days from the date of commencement of profession, trade, calling or employment. [Section 7] Offline Form 1 Rs. 2500 per year
Tamil Nadu Municipal area Wise Within 30 days from the date of commencement of trade or business [Section 5] Offline Request letter Rs. 1000 per half year 15th Sep (Apr-Sep) & 15th Feb (Oct-Mar) It is called Corporation Tax in TN
Telangana Municipal area Wise Within 30 days of becoming liable to pay tax [Section 6(3)(b)] Online NA Rs. 2500 per year
Tripura Municipal area Wise Within 90 days of becoming liable to pay tax [Section 5] Offline Form I Rs. 2500 per year
West Bengal District Wise Within 90 days from the date of commencement of profession, trade, calling or employment. [Section 5] Online NA Rs. 2500 per year
State Online/Offline Periodicity for Payment Due date for Payment Periodicity of Return Due date for Periodic Return Due Date of Annual Return Forms Due date for Enrolment/Renewal
Andhra Pradesh Offline / Online (Depends on District) Monthly 10th of the succeeding month Monthly 10th of the succeeding month NA NA 30th June of every year
Assam Payment Online, Return Offline Monthly Last day of succeeding month Monthly Last day of succeeding month NA Form III 30th June of every year
Bihar Online Not specified Not specified (hence any time during the year payment can be made) Annual NA 30th Nov of every year for previous Financial year (April to March) NA 30th June of every year
Gujarat Offline Monthly 15th of the succeeding month Monthly / Annually 15th of the succeeding month 30th April (Before 30 days from the end of the Financial year) NA 30th Sep of every year
Jharkhand Online Quarterly 15th May (Apr-Jun), 15th Aug (Jul-Sep), 15th Nov (Oct-Dec) & 15th Feb (Jan-Mar) Quarterly / Annually 15th May (Apr-Jun), 15th Aug (Jul-Sep), 15th Nov (Oct-Dec) & 15th Feb (Jan-Mar) 30th Nov of every year for previous Financial year (April to March) NA 31st May every year
Karnataka Online Monthly 20th of every succeeding month Monthly / Annually 20th of every succeeding month 30th April of every year NA 30th April of every Year(In form IV-A)
Kerala Offline Half yearly 15th Oct (Apr-Sep) & 15th Apr (Oct-Mar) Return not required NA NA NA 15th Oct & 15th Apr
Madhya Pradesh Online Monthly 10th of the succeeding month Quarterly 15th July, 15th Oct, 15th Jan, 15th April NA NA 30th Sep of every year
Maharashtra Online Monthly Last day of succeeding month ** Monthly Last day of succeeding month 30th June of every year NA 30th June of every year
Manipur Payment Online, Return Offline Not specified Not specified (hence any time during the year payment can be made) Annual NA 30th March every year for Financial year (April to March) Form I 30th April of every Year
Meghalaya Payment Online, Return Offline Not specified Not specified (hence any time during the year payment can be made) Annual NA 31st May of every year. Form I NA
Mizoram Offline Not specified Not specified (hence any time during the year payment can be made) Annual NA 30th June every year for previous Financial year (April to March) Form I NA
Nagaland Offline Not specified Not specified (hence any time during the year payment can be made) Annual NA 30th April every year for previous Financial year (April to March) Form I 31st May of every year
Odisha Online Monthly Last day of succeeding month Monthly Last day of succeeding month 30th June of every year. NA 30th April of every Year
Pondicherry Offline Half yearly 30th Sep (Apr-Sep) & 31st Mar (Oct-Mar) Return not required NA NA NA 30th Sep & 31st Mar
Punjab Online Annually 30th April (for Previous year April to March) Annually 30th April (for Previous year April to March) NA NA NA
Sikkim Offline Monthly 15th of the succeeding month Quarterly 30th July, 30th Oct, 30th Jan, 30th April NA Form 5 30th June of every year
Tamil Nadu Offline / Online (Depends on District) Half Yearly 15th Sep (Apr-Sep) & 15th Feb (Oct-Mar) Return not required NA NA NA 15th Sep & 15th Feb
Telangana Online Monthly 10th of the succeeding month Monthly 10th of the succeeding month NA NA 30th June of every year
Tripura Payment Online, Return Offline Monthly Last day of succeeding month Monthly Last day of succeeding month NA Form VII 30th June of every year
West Bengal Online Monthly 21st of the succeeding month Monthly / Annually Monthly return is limited to upldation of payments made on the portal 30th April (Before 30 days from the end of the Financial year) NA 30th April of every Year
State name Rule Name Rule Interest for non/delayed payment of PT Interest rate Other conditins
Andhra Pradesh Andhra Pradesh Tax on Professions, Trades, Callings and Employments Rules, 1987 Rule 24 Failure to deduct / pay the deducted taxes on or before Due Date Interest at the rate of Rs.2 for every Rs. 100 of part thereof for every month from the date specified for its payment. In calculating interest, any part of a month shall be considered as 1 month. For eg – 1 month and 5 days shall be considered as 2 months. Interest is calculated from the next day of the due date. Part of Rs.100 shall be considered as 100. For example, for amount of tax Rs. 1250, the late fee shall be computed on Rs. 1300
Assam Assam Professions, Trades, Callings and Employments Taxation Act, 1947 Section 12A(2), 12(3) Failure to deduct / pay the deducted taxes on or before Due Date Simple interest of 2% per month In calculating interest, any part of a month shall be considered as 1 month. For example- 1 month and 5 days shall be considered as 2 months. Interest is calculated from the next day of the due date
Bihar Bihar Tax on Professions, Trades, Callings and Employments Act, 2011 Section 8(2), 8(3) Failure to pay the tax under this Act Simple interest of 2% per month In calculating interest, any part of a month shall be considered as 1 month. For example- 1 month and 5 days shall be considered as 2 months. Interest is calculated from the next day of the due date
Gujarat Gujarat Panchayats, Municipalities, Municipal Corporations and State Tax on Professions, Traders, Callings and Employments Act, 1976 Section 9(1), 9(2) Failure to deduct / pay the deducted taxes on or before Due Date Simple interest of 1.5% per month The liability to pay interest automatically arises when there is delay in payment of tax. In calculating interest, part of a month shall be considered as one month. For example, delay of 1 month and 2 days shall be considered as delay of 2 months.
Jharkhand Jharkhand Tax on Professions, Trades, Callings and Employments Act, 2011 Section 11(1), 11(2) Failure to deduct / pay the deducted taxes on or before Due Date Interest at the rate of Rs.2 for every Rs. 100 of part thereof for every month from the date specified for its payment. In calculating interest, any part of a month shall be considered as 1 month. For eg – 1 month and 5 days shall be considered as 2 months. Interest is calculated from the next day of the due date. Part of Rs.100 shall be considered as 100. For example, for amount of tax Rs. 1250, the late fee shall be computed on Rs. 1300
Karnataka Karnataka Tax on Profession, Trades, Callings and Employments Act, 1976 Section 11(2), 11(3) Failure to deduct / pay the deducted taxes on or before Due Date Simple interest of 1.25% per month In calculating interest, any part of a month shall be considered as 1 month. For example- 1 month and 5 days shall be considered as 2 months. Interest is calculated from the next day of the due date
Kerala Kerala Panchayat Raj Act 1994 NA No Interest mentioned in the Act NA NA
Madhya Pradesh Madhya Pradesh Vritti Kar Adhiniyam, 1995 Section 13 Failure to pay the tax under this Act Interest of 2% per month of the amount of tax due. Amount of interest shall not be more than 2/3rd of the amount of tax due. The interest becomes due only after receiving a notice for payment of tax and failed to pay within the date specified in the notice. However, before imposing interest, the authority gives an opportunity of being heard and show reasonable cause for the delay.
Maharashtra Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 Section 9(2), 9(3) Failure to deduct / pay the deducted taxes on or before Due Date Simple interest of 1.25% per month In calculating interest, any part of a month shall be considered as 1 month. For example- 1 month and 5 days shall be considered as 2 months. Interest is calculated from the next day of the due date
Manipur Manipur Professions, Trades, Callings and Employments Taxation Act, 1981 NA No Interest mentioned in the Act NA NA
Meghalaya Meghalaya Professions, Trades, Callings and Employments Taxation Act, 1947 Section 12A(2), 12A(3) Failure to deduct / pay the deducted taxes on or before Due Date Simple interest of 2% per month In calculating interest, any part of a month shall be considered as 1 month. For example- 1 month and 5 days shall be considered as 2 months. Interest is calculated from the next day of the due date
Nagaland Nagaland Professions, Trades, Callings and Employments Taxation Act, 1968. Section 19A(2), 19A(3) Failure to deduct / pay the deducted taxes on or before Due Date Simple interest of 2% per month In calculating interest, any part of a month shall be considered as 1 month. For example- 1 month and 5 days shall be considered as 2 months. Interest is calculated from the next day of the due date
Odisha Orissa State Tax on Professions, Trades, Callings and Employments Act, 2000 Section 11(2), 11(3) Failure to deduct / pay the deducted taxes on or before Due Date Simple interest of 2% per month In calculating interest, any part of a month shall be considered as 1 month. For example- 1 month and 5 days shall be considered as 2 months. Interest is calculated from the next day of the due date
Puducherry The Pondicherry Minicipalties Act 1973 NA No Interest mentioned in the Act NA NA
Punjab Punjab State Development Tax Act, 2018 Section 11(1), 11(2) Failure to deduct / pay the deducted taxes on or before Due Date Simple interest of 2% per month In calculating interest, any part of a month shall be considered as 1 month. For example- 1 month and 5 days shall be considered as 2 months. Interest is calculated from the next day of the due date
Sikkim Sikkim Tax on professions, Trades, Callings and Employments Act, 2006 Section 14(2), 14(3) Failure to deduct / pay the deducted taxes on or before Due Date Simple interest of 2% per month In calculating interest, any part of a month shall be considered as 1 month. For example- 1 month and 5 days shall be considered as 2 months. Interest is calculated from the next day of the due date
Tamil Nadu Tamil Nadu Tax on professions, Trades, Callings and Employments Act, 1992 Section 9(2), 9(3) Failure to deduct / pay the deducted taxes on or before Due Date Simple interest of 2% per month In calculating interest, any part of a month shall be considered as 1 month. For example- 1 month and 5 days shall be considered as 2 months. Interest is calculated from the next day of the due date
Telangana Telangana Tax on Professions, Trades, Callings and Employments Rules, 1987 Rule 24 Failure to deduct / pay the deducted taxes on or before Due Date Interest at the rate of Rs.2 for every Rs. 100 of part thereof for every month from the date specified for its payment. In calculating interest, any part of a month shall be considered as 1 month. For eg – 1 month and 5 days shall be considered as 2 months. Interest is calculated from the next day of the due date.Part of Rs.100 shall be considered as 100. For example, for amount of tax Rs. 1250, the late fee shall be computed on Rs. 1300
Tripura Tripura professions, Trades, Callings and Employments Taxation Act, 1997 Section 9(2), 9(3) Failure to deduct / pay the deducted taxes on or before Due Date Simple interest of 2% per month In calculating interest, any part of a month shall be considered as 1 month. For example- 1 month and 5 days shall be considered as 2 months. Interest is calculated from the next day of the due date
West Bengal West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979 Section 9(2), 9(3) Failure to deduct / pay the deducted taxes on or before Due Date Simple interest of 1% per month In calculating interest, any part of a month shall be considered as 1 month. For example- 1 month and 5 days shall be considered as 2 months. Interest is calculated from the next day of the due date